SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms

Olivia Giles and Daniel Murphy

Sustainability Accounting, Management and Policy Journal, 2016, vol. 7, issue 1, 44-79

Abstract: Purpose - – This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and governance (ESG) reporting focus as part of a complementary communicative legitimation strategy. Design/methodology/approach - – A longitudinal content analysis of the annual reports of three sample Australian corporations was undertaken, measuring changes in ESG disclosure levels and disclosure focus around the time a SLAPP was issued by each sample firm. Findings - – This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs. Research limitations/implications - – A number of limitations are identified within the paper, including difficulties identifying when SLAPPs are initiated. Originality/value - – To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study helps open up a new area of research into how ESG reporting is used by corporations in a strategic manner.

Keywords: Content analysis; ESG reporting; SEA; SLAPPs (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-12-2014-0084

DOI: 10.1108/SAMPJ-12-2014-0084

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